California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 6. Accounting Periods and Methods of Accounting |
Section 17560.5.
Latest version.
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Section 461(j) of the Internal Revenue Code, relating to limitation on excess farm losses of certain taxpayers, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 32. Effective January 1, 2011.)